Civic Intelligence

Indiana Park and Recreation Association

EIN 23-7419546 • 501(c)3 • Noblesville, IN

Profile

Indiana park & recreation association (association) was formed as an indiana not-for-profit organization composed of park and recreation professionals, concerned citizens, individuals, groups and industry related corporate members. Association's mission is to advance healthy life styles and environmental stewardship by providing education, professional development, resources and advocacy.

107 Logan StreetNoblesville, IN 46060

www.inpra.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

71st percentile

0.14x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.08x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

26th percentile

-8.0%

Higher net margin than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

88th percentile

$107,169

Higher top officer pay than 88% of similar nonprofits.

Top officer pay equals 21.3% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

20th percentile

-11%

Faster asset growth than 20% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

49th percentile

6.1%

Faster revenue growth than 49% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Down

$307,297

Down $39,752 (-11%) from 2023

Liabilities

Down

$41,765

Down $271 (-0.6%) from 2023

Net Assets

Down

$265,532

Down $39,481 (-13%) from 2023

Operations
Liabilities / Revenue68th percentileNet Margin26th percentile

Revenue

Up

$502,872

Up $28,775 (+6.1%) from 2023

Expenses

Up

$543,103

Up $101,809 (+23%) from 2023

Net Income

Down

-$40,231

Down $73,034 (-223%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth20th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$400K$300K$200K$100K$0Assets 2011: $119,500Liabilities 2011: $0Net Assets 2011: $119,5002011Assets 2012: $134,588Liabilities 2012: $0Net Assets 2012: $134,5882012Assets 2013: $178,550Liabilities 2013: $0Net Assets 2013: $178,5502013Assets 2016: $216,177Liabilities 2016: $196,289Net Assets 2016: $19,8882016Assets 2017: $252,989Liabilities 2017: $186,378Net Assets 2017: $66,6112017Assets 2018: $212,402Liabilities 2018: $121,786Net Assets 2018: $90,6162018Assets 2019: $243,850Liabilities 2019: $157,226Net Assets 2019: $86,6242019Assets 2020: $178,043Liabilities 2020: $45,283Net Assets 2020: $132,7602020Assets 2021: $238,049Liabilities 2021: $26,055Net Assets 2021: $211,9942021Assets 2022: $340,075Liabilities 2022: $69,128Net Assets 2022: $270,9472022Assets 2023: $347,049Liabilities 2023: $42,036Net Assets 2023: $305,0132023Assets 2024: $307,297Liabilities 2024: $41,765Net Assets 2024: $265,5322024

Highlighted filing

2024

Assets$307,297
Liabilities$41,765
Net Assets$265,532
Open 2024 Filing

Operations Trend

Revenue Growth49th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KExpenses 2011: $201,9512011Expenses 2012: $216,5182012Revenue 2013: $243,706Expenses 2013: $237,880Net Income 2013: $5,8262013Revenue 2016: $271,430Expenses 2016: $239,632Net Income 2016: $31,7982016Revenue 2017: $338,969Expenses 2017: $292,246Net Income 2017: $46,7232017Revenue 2018: $396,806Expenses 2018: $372,801Net Income 2018: $24,0052018Revenue 2019: $346,740Expenses 2019: $350,732Net Income 2019: -$3,9922019Revenue 2020: $378,451Expenses 2020: $332,315Net Income 2020: $46,1362020Revenue 2021: $431,379Expenses 2021: $352,145Net Income 2021: $79,2342021Revenue 2022: $470,415Expenses 2022: $407,268Net Income 2022: $63,1472022Revenue 2023: $474,097Expenses 2023: $441,294Net Income 2023: $32,8032023Revenue 2024: $502,872Expenses 2024: $543,103Net Income 2024: -$40,2312024

Highlighted filing

2024

Revenue$502,872
Expenses$543,103
Net Income-$40,231
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$307,297
Liabilities
$41,765
Net assets
$265,532
Revenue
$502,872
Expenses
$543,103
Net income
-$40,231
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.07$0.42$2.66$5.03$5.43$0.40
2023Detailed filing. Detailed filing data is available for this year.$3.47$0.42$3.05$4.74$4.41$0.33
2022Detailed filing. Detailed filing data is available for this year.$3.40$0.69$2.71$4.70$4.07$0.63
2021Detailed filing. Detailed filing data is available for this year.$2.38$0.26$2.12$4.31$3.52$0.79
2020Detailed filing. Detailed filing data is available for this year.$1.78$0.45$1.33$3.78$3.32$0.46
2019Detailed filing. Detailed filing data is available for this year.$2.44$1.57$0.87$3.47$3.51$0.04
2018Detailed filing. Detailed filing data is available for this year.$2.12$1.22$0.91$3.97$3.73$0.24
2017Detailed filing. Detailed filing data is available for this year.$2.53$1.86$0.67$3.39$2.92$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.16$1.96$0.20$2.71$2.40$0.32
2013Detailed filing. Detailed filing data is available for this year.$1.79$0.00$1.79$2.44$2.38$0.06
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.35$0.00$1.35$2.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.20$0.00$1.20$2.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$502,872
Mission and Program Overview

Mission

Indiana park & recreation association (association) was formed as an indiana not-for-profit organization composing of park and recreation professionals, concerned citizens, individuals, groups and industry related corporate members. Association's mission is to advance healthy life styles and environmental stewardship by providing education, professional development, resources and advocacy.

Advance healthy life styles & environmental stewardship- see part iii line 1 for mission statement

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$230,437$192,497▼ $37,940
Accounts Receivable$37,729$42,406▲ $4,677
Investments in Publicly Traded Securities$27,091$29,405▲ $2,314
Savings and Temporary Cash Investments$23,289$24,364▲ $1,075
Land, Buildings, and Equipment, Net$556$278▼ $278
Total Assets$347,049$307,297▼ $39,752
Other Assets Total$27,947$18,347▼ $9,600
Liabilities
Deferred Revenue$14,039$23,368▲ $9,329
Other Liabilities$27,947$18,347▼ $9,600
Accounts Payable and Accrued Expenses$50$50→ $0
Total Liabilities$42,036$41,765▼ $271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$305,013$265,532▼ $39,481
Total Net Assets Fund Balance$305,013$265,532▼ $39,481
Total Liabilities and Net Assets / Fund Balance$347,049$307,297▼ $39,752

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$278$9,828$10,106
Other Assets Org$18,347--
Compensation and Service Providers
Top Officer Pay88th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lisa NyeExecutive DirectorFT$103,169$4,000$107,169

Board Members and Trustees

NameTitle
Steve McdanielPast President
Becky Barrick HigginsPresident
Jim BasalaPresident-elect
Ashley GreentBoard Member
Brady BuckleyBoard Member
Charlie ElliottBoard Member
Chuck GardinerBoard Member
Jamison CzarneckiBoard Member
Jonathan BlakeBoard Member
Lisa LeachBoard Member
Megan MillerBoard Member
Nicole DrexlerBoard Member
Randy RoyerBoard Member
Travis TranbargerBoard Member
Leslie BrinsonSecretary-treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$143,663
Program Service Revenue
$328,282
Investment Income
$6,233
Other Revenue
$24,694
Change in Net Assets
$-40,231
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$289,752
Salaries, Compensation, and Employee Benefits$253,351
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$189,432--$189,432
Current Officers, Directors, Trustees, and Key Employees$91,093$16,076-$107,169
Other Salaries and Wages$89,919$15,868-$105,787
Advertising$42,479$7,496-$49,975
Other Employee Benefits$21,103$3,724-$24,827
Payroll Taxes$13,233$2,335-$15,568
Office Expenses-$15,564-$15,564
Travel$9,686$1,710-$11,396
Occupancy$9,537$1,684-$11,221
Fees for Services Accounting$6,136$1,509-$7,645
Insurance$1,551$273-$1,824
Fees for Services Legal$1,656--$1,656
Information Technology$761--$761
Depreciation Depletion$236$42-$278
Total Functional Expenses$476,822$66,281$0$543,103
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability - Operating Lease$18,347
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Association has members. Each member pays annual dues which gives them equal votes for the board of directors. The board of directors manages the association.”

Form 990, Part VI, Section A, Line 7A

“With paid membership dues, a member can nominate and elect other members to the board of directors.”

Form 990, Part VI, Section B, Line 11B

“Board of directors schedules the completion of the irs form 990 report with the year end finanical statements prior to the due date. Upon completion of a draft irs form 990 report, the board of directors reviews and submit questions, concerns and edits. After board of directors approval, financial statements and irs form 990 report are filed with irs and state of indiana.”

Form 990, Part VI, Section B, Line 12C

“All agreements are made with persons or companies with no relatives on the board of directors.”

Form 990, Part VI, Section B, Line 15

“Executive board decides with discussion with outside professionals on management compensation amounts.”

Form 990, Part VI, Section C, Line 19

“The financial statements are made public at indiana park and recreation association offices and available upon writen request.”

Filing and Contact Details

Filer

Filer Name
Indiana Park and Recreation Association
EIN
23-7419546
Phone
3172195272
Address
107 LOGAN STREET, NOBLESVILLE, IN 46060

Signing Officer

Name
Lisa Nye
Title
Executive Director
Phone
3172195272
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Nye
Formed
1991
Legal Domicile
In
Voting Board Members
14
Independent Board Members
14
Employees
4
Volunteers
100

Preparer

Firm
Donovan Pc
Address
5151 E US HWY 36, AVON, IN 46123
Preparer
Abigail Hedges CPA
Phone
3177456411
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The organization's board of directors assumes the oversight of the audit and selection of an independent accountant. The selection and review process has not changed from the previous year.”

Financial Statement Notes

PART X, LINE 2:

“Association is exempt from federal and state income tax under the provisions of section 501(c)(3) of the internal revenue code; therefore, no provision for income taxes is made in the financial statements. Association is classified as an entity that is not a private foundation within the meaning of section 509(a) and qualifies for deductible contributions as provided in section 170(b)(1)(a)(vi). Generally accepted accounting principles in the united states require association to examine its tax positions for uncertain positions. Association is not aware of any tax positions that are more likely than not to change in the next 12 months, or that would not sustain an examination by applicable taxing authorities. Association's policy is to recognize penalties and interest as incurred in its statement of activities as a component of operating expenses, and total $0 for the years ended december 31, 2024 and 2023. Association's federal and state income tax returns are subject to examination by the applicable tax authorities, generally for three years after the later of the original or extended due date.”

Raw XML AppendixShowing 400 of 510 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0CONNECTINNATURE.HEALTH WEBSITE. IPRA RECEIVED A GRANT FROM THE INDIANA DEPARTMENT OF HEALTH TO DEVELOP A WEBSITE AND ACTIVITIES TO REINFORCE THAT BEING OUTDOORS AND ENGAGING IN OUTDOOR ACTIVITES ENHANCES YOUTH MENTAL HEALTH. THE ACTIVITES CAN BE IMPLEMENTED BY PARK PROFESSIONALS AND INCLUDE ACTIVITY GUIDES. APPROXIMATELY 35 PEOPLE SERVED ON A MULTIDISCIPLINARY PLANNING COMMITTEE TO MANAGE THE PROJECT AND DETERMINE CONTENT. IPRA ALSO ENGAGED INDIANA UNIVERSITY TO DO A LITERATURE REVIEW AND MANAGE SOME OF THE ADMINISTRATIVE FUNCTIONS. THE NUMBER OF DAYS SPENT WORKING ON THIS EVENT IS ROUGHLY 100. THE OBJECTIVE WAS TO GATHER MENTAL HEALTH RESOURCES AND ACTIVITIES FOR YOUTH AND POST THEM TO A WEBSITE. THE WEBSITE WILL BE PROMOTED TO SCHOOLS ACROSS INDIANA, AS WELL AS PARK DEPARTMENTS. IPRA INVESTED $4,000 ABOVE THE GRANT AMOUNT TO ADD CONTENT/ACTIVITIES/PROGRAM GUIDES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt13BOARD MEMBER
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IRS990/MissionDesc0INDIANA PARK & RECREATION ASSOCIATION (ASSOCIATION) WAS FORMED AS AN INDIANA NOT-FOR-PROFIT ORGANIZATION COMPOSED OF PARK AND RECREATION PROFESSIONALS, CONCERNED CITIZENS, INDIVIDUALS, GROUPS AND INDUSTRY RELATED CORPORATE MEMBERS. ASSOCIATION'S MISSION IS TO ADVANCE HEALTHY LIFE STYLES AND ENVIRONMENTAL STEWARDSHIP BY PROVIDING EDUCATION, PROFESSIONAL DEVELOPMENT, RESOURCES AND ADVOCACY.
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IRS990/ProgSrvcAccomActy2Grp/Desc0IPRA PUBLIC AWARENESS CAMPAIGN TO PROMOTE PARKS, HEALTH, VIBRANCY AND CAREERS IN THE PARKS FIELD. WE HAVE TWO ACCOMPLISHMENTS IN THIS AREA IN 2024. WE CONTRACTED THE POLIS CENTER AT INDIANA UNIVERSITY, INDIANAPOLIS TO CONDUCT RESEARCH ON THE IMPACTS PARKS MAKE ON THEIR COMMUNITIES HEALTH, WELL-BEING AND QUALITY OF LIFE. A COMPREHENSIVE REPORT OF THE FINDINGS IS BEING PRODUCED, AS WELL AS A PROMOTIONAL CAMPAIGN THAT PROMOTES CAREERS IN PARKS. WORKINPARKS SOCIAL MEDIA CAMPAIGN WAS LAUNCHED IN THE SUMMER TO INFORM CITIZENS OF THE MANY CAREERS THAT ARE AVAILABLE IN THE PARKS FIELD. THESE PROJECTS WERE FUNDED BY IPRA RESERVE FUNDS. 130 PARK DEPARTMENTS IN INDIANA ARE BEING SERVED BY THIS PROJECT. THE EXECUTIVE DIRECTOR WORKED ON THIS PROJECT APPROXIMATELY 150 DAYS.
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IRS990/ProgSrvcAccomActy3Grp/Desc0IPRA ANNUAL CONFERENCE AND VARIOUS TRAINING EVENTS THROUGHOUT THE YEAR ACROSS INDIANA. WE HOSTED MORE THAN 20 EVENTS, MANY OF WHICH HAVE NO REGISTRATION FEE. APPROXIMATELY 900 PEOPLE REGISTERED AND ATTENDED. THE OBJECTIVE IS TO HAVE THE BEST TRAINED PROFESSIONALS POSSIBLE.
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